$1-4.$ For each of the procedures described in the table below, identify the audit

procedure performed and classification of the audit procedure using the

following: $($Each of the "Audit Procedures" and "Classification of Audit

Procedure" may be used once, more than once, or not at all. Input the number

it references$)$

Audit Procedures:

Classification of Audit

Procedure:

$(1)$ Analytical procedure

$(9)$

Substantive

procedures

$(2)$ Confirmation

$(10)$ Test of controls

$(3)$ Inquiry

$(4)$ Inspection of records or

documents

$(5)$ Inspection of tangible

assets

$(6)$ Observation

$(7)$ Recalculation

$(8)$ Reperformance